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    <title>Indira Vikas Patra (Amendment) Rules, 1989</title>
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    <description>For certificates purchased in the specified purchase window, interest compounded on the initial sale value shall be deemed to have accrued at the end of each year, calculated from the date of initial purchase up to the end of five and a half years, for the purpose of tax payable by the holder in the relevant assessment year under the law.</description>
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      <description>For certificates purchased in the specified purchase window, interest compounded on the initial sale value shall be deemed to have accrued at the end of each year, calculated from the date of initial purchase up to the end of five and a half years, for the purpose of tax payable by the holder in the relevant assessment year under the law.</description>
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